Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence

Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence

This paper outlines the research that investigates the impact of audit quality on earnings management with board governance moderation. Audit quality is proxied by audit firm size, while board governance is measured by board independence. This research used data on manufacturing companies listed on...

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Bibliographic Details
Main Authors: KRISMIAJI, HANDAYANI, SUMAYYAH
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2023-09-01
Series:CECCAR Business Review
Subjects:
real earnings management
audit quality
board governance
firm size audit
Online Access: https://www.ceccarbusinessreview.ro/audit-quality-board-governance-and-real-earnings-management-indonesian-evidence-a330d/download-PDF/

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